Who needs an Idaho Business Registration: seller’s permit, income tax withholding account in Idaho?

Issued by Idaho State Tax Commission, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Idaho

The Idaho table lists this for every kind of business.

Register online at tax.idaho.gov/ibr after the Secretary of State filing; the permit arrives in 10 to 15 business days and must be displayed. Idaho’s sales tax is 6% and applies to prepared food and drink, so restaurants, bars and coffee shops need the permit. The same registration opens the withholding account once you have employees. Some cities and auditorium districts add a local sales tax, collected through the Commission.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Idaho State Tax Commission.

Sources and dates

Tax Commission getting tax permits page (Idaho Business Registration, IBR). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.